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    • Four and one-half (4.5) percent

      • The tax rate is four and one-half (4.5) percent and allows itemized deductions and certain income reducing deductions as defined in KRS 141.019 ​. A full-year resident of Kentucky files Form 740 and a person who moves into or out of Kentucky during the year or is a full-year nonresident files Form 740-NP.
      revenue.ky.gov › Individual › Individual-Income-Tax
  1. Welcome to LouisvilleKy.gov | LouisvilleKY.gov

    • Tax Division

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  2. We have information on the local income tax rates in 218 localities in Kentucky. You can click on any city or county for more details, including the nonresident income tax rate and tax forms.

  3. Louisville Income Tax. Residents of Louisville pay a flat city income tax of 2.20% on earned income, in addition to the Kentucky income tax and the Federal income tax. Nonresidents who work in Louisville also pay a local income tax of 2.20%, the same as the local income tax paid by residents.

  4. Do you have questions about your taxes and fees in Louisville? Visit the Revenue Commission's webpage and find answers to the most frequently asked questions. You can also learn about the tax rates, exemptions, penalties, and appeals for Louisville Metro and its suburban cities.

  5. Individual Income Tax is due on all income earned by Kentucky residents and all income earned by nonresidents from Kentucky sources. Kentucky's individual income tax law is based on the Internal Revenue Code in effect as of December 31, 2022 .

  6. A complete list of forms available to download from the Jefferson County, KY PVA.

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